Who is entitled to R&D tax credits
Entitlement to research and development tax credits and R&D tax relief depends on your jurisdiction and your company's position. In general, companies that carry out qualifying R&D activities and incur qualifying expenditure can claim, but the rules differ by region—UK (HMRC), UAE, Ireland (Revenue)—so you must apply the correct regime.
Companies and entities
In the UK, limited companies subject to corporation tax can claim R&D tax relief (SME scheme or RDEC for larger companies). In Ireland, companies subject to corporation tax can claim the R&D tax credit. In the UAE, the upcoming R&D incentive will have its own eligibility criteria. Sole traders, partnerships, and other entities may or may not qualify depending on the region—check local R&D tax credit legislation and authority guidance.
Eligibility varies by jurisdiction. Ensure you meet the entity and tax position requirements for your region.
Qualifying activities and expenditure
Entitlement also depends on doing work that counts as qualifying R&D (advance in science or technology, technical uncertainty) and on spending that counts as qualifying expenditure (e.g. staff costs, subcontractors, materials, as defined in each regime). If your activities or costs do not meet the local tests, you are not entitled to the relief. Our R&D readiness assessment helps you understand whether you are likely to be entitled before you claim.
For region-specific entitlement and how much is R&D tax relief, see R&D UK, R&D Dubai, and R&D Ireland. For legislation, see R&D tax credit legislation.
Related topics
Explore how R&D tax credit works, legislation, and how much is R&D tax relief.